Malaysia Non-Tariff Taxes Quick Reference

List of HS codes subject to SST sales tax, EXCISE excise duty and CESS surcharge (percentage or absolute amount levied per unit).

HS Code Product Name SST Sales Tax EXCISE Duty CESS Surcharge
9608309000 - - Other 10%
9608400000 - Propelling or sliding pencils 10%
9608500000 - Sets of articles from two or more of the foregoing subheadings 10%
9608601000 - - Of plastics 10%
9608609000 - - Other 10%
9608911000 - - - Of gold or gold-plated 10%
9608919000 - - - Other 10%
9608991000 - - - Duplicating stylos 10%
9608999100 - - - - Parts of ball point pens, of plastics 10%
9608999900 - - - - Other 10%
9609101000 - - Black pencils 10%
9609109000 - - Other 10%
9609200000 - Pencil leads, black or coloured 10%
9609901000 - - Slate pencils for school slates 10%
9609903000 - - Pencils and crayons other than those of subheading 9609.10 10%
9609909100 - - - Writing and drawing chalks 10%
9609909900 - - - Other 10%
9610001000 - School slates 10%
9610009000 - Other 10%
9611000000 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. 10%